FINANCE COMMITTEE: Chairman Turk, Councilman Gerl, and Councilman Hug

April 15, 2013 TO: FROM: SUBJECT: FINANCE COMMITTEE: Chairman Turk, Councilman Gerl, and Councilman Hug Rachel Mayer, Director of Finance April 2013 Finance Committee Report The attached reports show both budget to actual and year to year comparisons through March 2013. General Fund: Operating revenues through March total $30.9 million; which is 19.5 percent of the 2013 budget and $1.9 million higher than 2012 year to date totals. Operating expenditures total $36.3 million or 23.0 percent of the 2013 budget and $1.1 million above the prior year. Overall, general revenues are in line with the 2013 budgetary projections. The largest increase from the prior year is in local sales tax receipts, up $1.9 million (from $4.3 million in 2012 to $6.2 million in 2013). The largest decrease is in miscellaneous revenues at $695,000. This is primarily due to the large payment received from the State of Illinois in 2012 for signal maintenance totaling $460,000. To date, expenses are tracking closely with the with the exception of overtime costs, primarily in the Fire department. The Administration is working diligently to bring these costs in line with the. The operating margin through March is a negative $5.4 million. However, the negative margin is primarily due to timing rather than a true deficit. The Administration will continue to monitor actual costs as compared to budget and make necessary adjustments to live within the limits set in the 2013. Water & Sewer Fund: A positive operating variance of $4.9 million shows in the Water and Sewer Fund through March. s of $9.9 million or 24.3 percent of budget are $75,000 higher than last year. Operating expenses of $5.0 million or 14.4 percent of budget are $180,000 less than 2012 values. Through March, both revenues and expenditures are in-line with the. Parking Fund: The Parking Fund revenues of $283,000 and operating expenses of $280,000 resulted in a positive operating margin of just under $4,000 through March 2013. s are under prior year s values by $113,000 mostly due to one-time grant funds received in 2012. Expenditures are also tracking below 2012 values by nearly 14 percent. Overall, the revenues and expenses are in-line with the. Grants and Other Special Funds: The City has received $853,000 in Motor Fuel Tax receipts through March 2013. Additionally, $1.3 million was received for the Woodruff Road bypass / Statesville shooting range project. The total received to date for this project is $2.5 million. The Administration will review this report in detail with the Finance Committee on Monday April 15, 2013 at the regularly scheduled committee meeting. RLM:pkw cc: Mayor and City Council City Manager Attachments

City of Joliet Finance Reports Operating s - All Funds % of General Charges for Services 22,891,700 4,779,301 20.88% 4,591,474 187,827 1,352,632 1,428,266 (75,634) Federal, State and Private Grants 50,000 52,434 104.87% 96,270 (43,836) 9,694 24,408 (14,714) Fines & Fees 4,391,900 1,179,823 26.86% 1,080,126 99,697 627,721 451,865 175,857 Gaming Taxes 20,944,000 4,903,065 23.41% 5,058,891 (155,826) 1,318,894 1,494,807 (175,913) Interest Earnings 50,000 6,044 12.09% 13,689 (7,645) 2,167 4,690 (2,523) Licenses & Permits 1,411,175 280,292 19.86% 215,898 64,394 95,501 77,749 17,751 Other 2,935,120 742,547 25.30% 1,454,325 (711,778) 162,422 729,289 (566,867) Other Taxes 32,887,500 7,657,468 23.28% 7,208,734 448,733 2,266,932 2,844,495 (577,563) Property Taxes 33,000,000-0.00% 10,496 (10,496) - - - Sales Taxes 39,750,000 11,335,144 28.52% 9,257,861 2,077,283 4,388,261 3,620,347 767,914 Total 158,311,395 30,936,118 19.54% 28,987,764 1,948,354 10,224,224 10,675,916 (451,692) Debt Service (605,200) (324,538) 53.62% (43,891) (280,647) - (43,891) 43,891 Other (3,290,704) (1,466,998) 44.58% (1,270,371) (196,627) (668,013) (536,301) (131,712) Other Services (2,091,618) (285,382) 13.64% (274,733) (10,649) (122,316) (67,541) (54,775) Personal Services (74,143,810) (21,080,922) 28.43% (20,693,558) (387,364) (7,986,891) (8,169,096) 182,205 Personal Services - Benefits (53,965,799) (7,522,967) 13.94% (7,474,481) (48,486) (2,816,013) (2,424,266) (391,747) Professional Services (3,314,088) (666,059) 20.10% (820,497) 154,437 (186,925) (219,185) 32,260 Property Services (13,319,200) (3,278,274) 24.61% (3,124,264) (154,010) (1,141,056) (1,035,823) (105,232) Supplies (7,524,942) (1,713,684) 22.77% (1,615,299) (98,385) (553,090) (752,127) 199,037 Total (158,255,361) (36,338,824) 22.96% (35,317,094) (1,021,731) (13,474,304) (13,248,232) (226,073) General Fund - Operating Surplus/(Deficit) 56,034 (5,402,707) (6,329,330) 926,623 (3,250,081) (2,572,316) (677,765) Water & Sewer Charges for Services 39,917,800 9,610,167 24.07% 9,635,439 (25,272) 3,021,035 3,162,979 (141,944) Fines & Fees 700,000 197,503 28.21% 182,274 15,230 99,170 75,785 23,386 Interest Earnings 30,000 3,286 10.95% 6,262 (2,976) 1,274 2,166 (892) Other 235,000 111,900 47.62% 23,489 88,411 21,900 35,578 (13,679) Total 40,882,800 9,922,856 24.27% 9,847,464 75,393 3,143,379 3,276,507 (133,128) Debt Service (7,415,400) - 0.00% - - - - - Other (183,625) (41,938) 22.84% (36,673) (5,265) (9,554) (4,005) (5,549) Other Services (1,724,600) (426,324) 24.72% (177,783) (248,541) (334,846) (41,764) (293,081) Personal Services (9,619,620) (2,384,981) 24.79% (2,360,455) (24,526) (995,661) (1,007,894) 12,233 Personal Services - Benefits (2,602,000) (625,154) 24.03% (659,811) 34,657 (265,147) (322,888) 57,741 Professional Services (984,500) (212,897) 21.62% (136,155) (76,741) (59,020) (28,290) (30,729) Property Services (809,550) (178,572) 22.06% (175,975) (2,597) (50,785) (59,965) 9,180 Supplies (7,086,650) (1,158,090) 16.34% (1,660,185) 502,096 (429,680) (655,197) 225,518 Transfers (4,400,000) - 0.00% - - - - - Total (34,825,945) (5,027,955) 14.44% (5,207,038) 179,083 (2,144,692) (2,120,003) (24,689) Water & Sewer Fund - Operating Surplus/(Deficit) 6,056,855 4,894,901 4,640,426 254,475 998,687 1,156,504 (157,817) Parking Charges for Services 1,293,990 250,783 19.38% 285,571 (34,789) 115,697 148,892 (33,196) Federal, State and Private Grants 71,326 (71,326) - - Fines & Fees 130,000 28,484 21.91% 34,595 (6,110) 9,297 13,383 (4,086) Interest Earnings 1,000 110 10.97% 169 (59) 37-37 Other 18,500 3,276 17.71% 4,499 (1,223) 1,115 1,556 (441) Total 1,443,490 282,653 19.58% 396,160 (113,507) 126,146 163,832 (37,686) Other (9,800) (1,484) 15.15% (2,067) 583 (659) (520) (140) Other Services (28,200) (1,618) 5.74% (11,170) 9,552 (534) (10,467) 9,932 Personal Services (681,400) (172,890) 25.37% (197,879) 24,990 (74,139) (80,960) 6,821 Personal Services - Benefits (181,000) (44,581) 24.63% (51,726) 7,145 (19,151) (20,909) 1,758 Professional Services (39,300) (8,616) 21.92% (17,692) 9,076 (5,167) (4,543) (624) Property Services (83,000) (35,615) 42.91% (24,456) (11,159) (17,919) (2,786) (15,133) Supplies (91,500) (14,245) 15.57% (18,606) 4,361 (6,262) (4,441) (1,820) Transfers (321,000) - 0.00% - - - - - Total (1,435,200) (279,049) 19.44% (323,597) 44,547 (123,831) (124,626) 795 Parking Fund - Operating Surplus/(Deficit) 8,290 3,604 72,563 (68,959) 2,315 39,206 (36,892) 1 of 11

City of Joliet Finance Reports General Fund - Operating % of Charges for Services Admin Fee - Enterprise Funds 4,725,000-0.00% - - - - - Ambulance Fee 3,870,000 1,122,517 29.01% 854,547 267,969 354,029 347,598 6,431 Municipal Waste 12,308,000 3,034,678 24.66% 3,059,727 (25,049) 961,526 983,203 (21,677) Reimburseable Support 1,988,700 622,106 31.28% 677,199 (55,093) 37,077 97,465 (60,388) Charges for Services Total 22,891,700 4,779,301 20.88% 4,591,474 187,827 1,352,632 1,428,266 (75,634) Federal, State and Private Grants Grants - Federal - 51,042 #DIV/0! - 51,042 9,694-9,694 Grants - State - 1,392 #DIV/0! - 1,392 - - - Misc s 50,000-0.00% 96,270 (96,270) - 24,408 (24,408) Federal, State and Private Grants Total 50,000 52,434 104.87% 96,270 (43,836) 9,694 24,408 (14,714) Fines & Fees Fines & Fees 2,671,900 727,800 27.24% 663,069 64,730 300,025 161,135 138,890 Franchise Fees 1,720,000 452,023 26.28% 417,056 34,967 327,696 290,730 36,966 Fines & Fees Total 4,391,900 1,179,823 26.86% 1,080,126 99,697 627,721 451,865 175,857 Gaming Taxes Gaming 20,900,000 4,878,107 23.34% 5,058,891 (180,784) 1,295,687 1,494,807 (199,120) Video Gaming Tax 44,000 24,958 56.72% - 24,958 23,207-23,207 Gaming Taxes Total 20,944,000 4,903,065 23.41% 5,058,891 (155,826) 1,318,894 1,494,807 (175,913) Interest Earnings Interest 50,000 6,044 12.09% 13,689 (7,645) 2,167 4,690 (2,523) Interest Earnings Total 50,000 6,044 12.09% 13,689 (7,645) 2,167 4,690 (2,523) Licenses & Permits Licenses & Permits 1,411,175 280,292 19.86% 215,898 64,394 95,501 77,749 17,751 Licenses & Permits Total 1,411,175 280,292 19.86% 215,898 64,394 95,501 77,749 17,751 Other Employee Healthcare Contributions 1,378,700 354,597 25.72% 373,581 (18,984) 78,686 117,716 (39,030) Misc s 1,456,420 364,906 25.06% 1,059,734 (694,827) 83,736 611,573 (527,837) PEG Fees 100,000 23,044 23.04% 21,011 2,033 - - - Other Total 2,935,120 742,547 25.30% 1,454,325 (711,778) 162,422 729,289 (566,867) Other Taxes Food & Bev Tax 2,545,000 588,536 23.13% 599,412 (10,876) 179,385 194,156 (14,772) Gasoline Privilege Tax 450,000 105,047 23.34% 124,680 (19,632) 29,842 40,731 (10,888) Hotel/Motel Tax 2,000,000 417,604 20.88% 360,150 57,453 38,380 41,242 (2,863) Other Taxes 1,502,500 324,901 21.62% 207,084 117,818 71,646 76,945 (5,298) Out of State Use tax 2,200,000 676,171 30.74% 617,060 59,111 285,938 267,798 18,140 Replacement Tax 2,300,000 444,927 19.34% 422,880 22,047 106,050 92,373 13,677 State Income Taxes 12,690,000 2,916,422 22.98% 2,673,119 243,302 764,383 1,199,119 (434,736) Utility Tax 9,200,000 2,183,860 23.74% 2,204,349 (20,490) 791,308 932,131 (140,823) Other Taxes Total 32,887,500 7,657,468 23.28% 7,208,734 448,733 2,266,932 2,844,495 (577,563) Property Taxes Property Taxes 33,000,000-0.00% 10,496 (10,496) - - - Property Taxes Total 33,000,000-0.00% 10,496 (10,496) - - - Sales Taxes Local Sales (Home Rule) Tax 21,200,000 6,221,212 29.35% 4,278,901 1,942,311 2,455,172 1,715,819 739,353 State Sales tax 18,550,000 5,113,932 27.57% 4,978,960 134,972 1,933,089 1,904,528 28,561 Sales Taxes Total 39,750,000 11,335,144 28.52% 9,257,861 2,077,283 4,388,261 3,620,347 767,914 Total 158,311,395 30,936,118 19.54% 28,987,764 1,948,354 10,224,224 10,675,916 (451,692) Debt Service Debt Service (43,900) (43,891) 99.98% (43,891) 0 - (43,891) 43,891 Loan Payment (561,300) (280,647) 50.00% - (280,647) - - - Debt Service Total (605,200) (324,538) 53.62% (43,891) (280,647) - (43,891) 43,891 Other 2 of 11

General Fund - Operating % of Community Support / Programs (1,609,150) (595,460) 37.00% (691,265) 95,804 (99,038) (147,518) 48,479 Legal Claims (500,000) (183,941) 36.79% (87,730) (96,211) (98,596) (11,689) (86,907) Membership / Subscription & Dues (144,604) (86,410) 59.76% (86,691) 282 (10,176) (4,195) (5,981) Other s (235,150) (92,135) 39.18% (15,780) (76,355) (1,384) (3,805) 2,421 Program Development (47,800) (6,351) 13.29% (3,925) (2,426) (20) (2,041) 2,021 Rebate Programs (680,000) (498,054) 73.24% (370,777) (127,277) (458,210) (358,982) (99,228) Rent (74,000) (4,647) 6.28% (14,204) 9,557 (589) (8,071) 7,482 Other Total (3,290,704) (1,466,998) 44.58% (1,270,371) (196,627) (668,013) (536,301) (131,712) Other Services Outside Services (1,420,178) (150,332) 10.59% (176,929) 26,598 (75,413) (31,165) (44,247) Phones & Cellphones (428,910) (96,809) 22.57% (72,700) (24,110) (37,969) (24,028) (13,941) Postage (65,200) (10,313) 15.82% (4,323) (5,990) (3,272) (3,369) 97 Training & Travel (177,330) (27,928) 15.75% (20,781) (7,147) (5,662) (8,978) 3,316 Other Services Total (2,091,618) (285,382) 13.64% (274,733) (10,649) (122,316) (67,541) (54,775) Personal Services Overtime (3,896,420) (1,286,450) 33.02% (1,036,922) (249,528) (551,271) (434,787) (116,485) Overtime - Reimbursed (1,894,000) (165,534) 8.74% (271,907) 106,373 (75,432) (121,290) 45,857 Payroll (65,713,855) (18,534,468) 28.20% (18,477,250) (57,218) (7,181,444) (7,332,910) 151,467 Payroll - Buyouts (1,000,000) (295,520) 29.55% (299,550) 4,031 (80,103) (183,101) 102,998 Payroll - Other Compensation (1,639,535) (798,950) 48.73% (607,928) (191,022) (98,641) (97,009) (1,633) Personal Services Total (74,143,810) (21,080,922) 28.43% (20,693,558) (387,364) (7,986,891) (8,169,096) 182,205 Personal Services - Benefits Insurance (23,520,000) (5,800,353) 24.66% (5,807,105) 6,752 (2,081,529) (1,740,786) (340,743) Payroll - Other Compensation (242,700) (68,791) 28.34% (67,925) (866) (29,851) (28,612) (1,239) Pensions - Fire (11,273,500) - 0.00% - - - - - Pensions - Police (12,791,000) - 0.00% - - - - - Pensions, FICA, Medicare (6,087,099) (1,646,823) 27.05% (1,593,767) (53,056) (701,890) (650,759) (51,131) Staff Education (51,500) (7,000) 13.59% (5,684) (1,316) (2,743) (4,109) 1,366 Personal Services - Benefits Total (53,965,799) (7,522,967) 13.94% (7,474,481) (48,486) (2,816,013) (2,424,266) (391,747) Professional Services IT Maintenance (1,391,000) (307,986) 22.14% (350,034) 42,047 (76,332) (48,062) (28,271) Professional Services (1,923,088) (358,073) 18.62% (470,463) 112,390 (110,593) (171,124) 60,531 Professional Services Total (3,314,088) (666,059) 20.10% (820,497) 154,437 (186,925) (219,185) 32,260 Property Services Maintenance - Buildings (290,400) (27,611) 9.51% (38,893) 11,282 (12,661) (13,622) 961 Maintenance - Equipment (753,600) (146,936) 19.50% (190,024) 43,087 (49,826) (50,188) 361 Maintenance - Vehicles (670,000) (172,295) 25.72% (136,780) (35,515) (51,115) (44,877) (6,239) Municipal Waste (11,421,500) (2,851,796) 24.97% (2,706,643) (145,153) (949,876) (914,249) (35,627) Radio Maintenance (63,700) (2,447) 3.84% (51,924) 49,477 (389) (12,888) 12,499 Snow Removal Contract (120,000) (77,188) 64.32% (77,188) (77,188) (77,188) Property Services Total (13,319,200) (3,278,274) 24.61% (3,124,264) (154,010) (1,141,056) (1,035,823) (105,232) Supplies Chemicals & Road Salt (867,100) (347,944) 40.13% (331,742) (16,203) (207,738) (124) (207,614) Clothing & Uniform Rent (238,600) (94,917) 39.78% (58,333) (36,585) (62,123) (20,826) (41,298) Fuel - Diesel (500,000) (120,378) 24.08% (120,485) 107 (47,767) (49,548) 1,782 Fuel - Unleaded (1,220,000) (328,110) 26.89% (323,128) (4,982) (133,760) (108,858) (24,901) Supplies - Motor Vehicle (350,000) (71,110) 20.32% (58,304) (12,806) (21,648) (23,712) 2,064 Supplies - Office (102,052) (19,066) 18.68% (26,443) 7,378 1,928 (6,226) 8,154 Supplies - Other (188,490) (36,843) 19.55% (48,133) 11,289 (11,310) (16,345) 5,035 Supplies - Public Safety (258,900) (37,079) 14.32% (59,828) 22,749 (16,742) (34,338) 17,595 Supplies - Shop (297,200) (132,540) 44.60% (30,866) (101,674) (8,210) (4,501) (3,709) Supplies - Street Repair (204,000) (12,885) 6.32% (1,045) (11,840) (4,836) (608) (4,228) Utilities (3,298,600) (512,811) 15.55% (556,994) 44,183 (40,883) (487,040) 446,157 Supplies Total (7,524,942) (1,713,684) 22.77% (1,615,299) (98,385) (553,090) (752,127) 199,037 Total (158,255,361) (36,338,824) 22.96% (35,317,094) (1,021,731) (13,474,304) (13,248,232) (226,073) Operating Surplus/(Deficit) 56,034 (5,402,707) (6,329,330) 926,623 (3,250,081) (2,572,316) (677,765) 3 of 11

City of Joliet Finance Reports Water & Sewer Fund - Operating % of Charges for Services Customer Discount (364,000) (93,950) 25.81% (94,029) 80 (29,968) (30,186) 218 Customer Receipts - Other 525,000 294,353 56.07% 99,361 194,992-20 (20) Customer Receipts - Sewer 22,615,800 5,531,975 24.46% 5,645,878 (113,903) 1,790,830 1,870,537 (79,706) Customer Receipts - Water 17,141,000 3,877,788 22.62% 3,984,230 (106,441) 1,260,172 1,322,608 (62,436) Charges for Services Total 39,917,800 9,610,167 24.07% 9,635,439 (25,272) 3,021,035 3,162,979 (141,944) Fines & Fees Fines & Fees 697,500 197,503 28.32% 182,274 15,230 99,170 75,785 23,386 Misc s 2,500-0.00% - - - - - Fines & Fees Total 700,000 197,503 28.21% 182,274 15,230 99,170 75,785 23,386 Interest Earnings Interest 30,000 3,286 10.95% 6,262 (2,976) 1,274 2,166 (892) Interest Earnings Total 30,000 3,286 10.95% 6,262 (2,976) 1,274 2,166 (892) Other Misc s 235,000 111,900 47.62% 23,489 88,411 21,900 35,578 (13,679) Other Total 235,000 111,900 47.62% 23,489 88,411 21,900 35,578 (13,679) Total 40,882,800 9,922,856 24.27% 9,847,464 75,393 3,143,379 3,276,507 (133,128) Debt Service Debt Service (7,415,400) - 0.00% - - - - - Debt Service Total (7,415,400) - 0.00% - - - - - Other Legal Claims (50,000) - 0.00% (5,275) 5,275 - (2,400) 2,400 Membership / Subscription & Dues (38,125) (9,904) 25.98% (26,990) 17,086 (125) (146) 21 Other s (17,500) (2,684) 15.33% (2,084) (599) (1,192) (545) (647) Programs (10,000) (492) 4.92% (511) 19 (211) (230) 19 Rent (68,000) (28,858) 42.44% (1,812) (27,046) (8,026) (683) (7,343) Other Total (183,625) (41,938) 22.84% (36,673) (5,265) (9,554) (4,005) (5,549) Other Services Outside Services (1,429,600) (373,750) 26.14% (111,129) (262,621) (310,948) (11,752) (299,196) Phones & Cellphones (49,600) (14,244) 28.72% (11,739) (2,505) (5,203) (3,997) (1,206) Postage (238,000) (36,254) 15.23% (54,045) 17,791 (18,172) (25,388) 7,216 Training & Travel (7,400) (2,076) 28.05% (870) (1,206) (523) (627) 104 Other Services Total (1,724,600) (426,324) 24.72% (177,783) (248,541) (334,846) (41,764) (293,081) Personal Services Overtime (1,438,100) (343,675) 23.90% (396,688) 53,013 (136,307) (158,950) 22,643 Payroll (7,900,300) (1,973,394) 24.98% (1,898,528) (74,866) (835,934) (826,694) (9,240) Payroll - Other Compensation (281,220) (67,911) 24.15% (65,239) (2,673) (23,419) (22,250) (1,170) Personal Services Total (9,619,620) (2,384,981) 24.79% (2,360,455) (24,526) (995,661) (1,007,894) 12,233 Personal Services - Benefits Pensions, FICA, Medicare (2,602,000) (625,154) 24.03% (659,811) 34,657 (265,147) (322,888) 57,741 Staff Education #DIV/0! - - - - Personal Services - Benefits Total (2,602,000) (625,154) 24.03% (659,811) 34,657 (265,147) (322,888) 57,741 Professional Services IT Maintenance (63,000) - 0.00% (2,323) 2,323 - - - Professional Services (921,500) (212,897) 23.10% (133,833) (79,064) (59,020) (28,290) (30,729) Professional Services Total (984,500) (212,897) 21.62% (136,155) (76,741) (59,020) (28,290) (30,729) Property Services 4 of 11

Water & Sewer Fund - Operating % of Maintenance - Buildings (70,000) (21,972) 31.39% (26,243) 4,271 (3,944) (15,059) 11,115 Maintenance - Equipment (739,050) (156,600) 21.19% (149,732) (6,868) (46,841) (44,906) (1,935) Radio Maintenance (500) - 0.00% - - - Property Services Total (809,550) (178,572) 22.06% (175,975) (2,597) (50,785) (59,965) 9,180 Supplies Chemicals & Road Salt (873,600) (143,214) 16.39% (148,546) 5,332 (37,296) (59,042) 21,746 Clothing & Uniform Rent (27,300) (974) 3.57% (2,410) 1,436 (70) (280) 210 Supplies - Office (22,900) (9,425) 41.16% (2,137) (7,288) (5,158) (346) (4,812) Supplies - Other (28,200) (2,797) 9.92% (5,267) 2,470 (972) (1,015) 43 Supplies - Shop (845,800) (189,379) 22.39% (194,934) 5,555 (60,616) (72,799) 12,183 Supplies - Street Repair (870,000) (26,661) 3.06% (262,201) 235,540 - (14,490) 14,490 Utilities (4,418,850) (785,639) 17.78% (1,044,690) 259,050 (325,567) (507,226) 181,659 Supplies Total (7,086,650) (1,158,090) 16.34% (1,660,185) 502,096 (429,680) (655,197) 225,518 Transfers Administrative Charge (4,400,000) - 0.00% - - - - - Transfers Total (4,400,000) - 0.00% - - - - - Total (34,825,945) (5,027,955) 14.44% (5,207,038) 179,083 (2,144,692) (2,120,003) (24,689) Operating Surplus/(Deficit) 6,056,855 4,894,901 4,640,426 254,475 998,687 1,156,504 (157,817) 5 of 11

City of Joliet Finance Reports Parking Fund - Operating 2013 % of Charges for Services Misc s #DIV/0! - - - - Parking - Deck 506,000 111,827 22.10% 118,249 (6,423) 66,860 72,711 (5,851) Parking - Lots 351,500 56,049 15.95% 90,242 (34,194) 20,759 44,543 (23,784) Parking - Permits 53,160 4,350 8.18% 5,710 (1,360) 2,175 3,400 (1,225) Parking - Rent 95,980 10,926 11.38% 3,644 7,282 28 2,864 (2,836) Parking - Street 287,350 67,631 23.54% 67,726 (95) 25,875 25,375 500 Charges for Services Total 1,293,990 250,783 19.38% 285,571 (34,789) 115,697 148,892 (33,196) Federal, State and Private Grants Grants - Federal #DIV/0! 71,326 (71,326) - - Federal, State and Private Grants Total #DIV/0! 71,326 (71,326) - - Fines & Fees Fines & Fees 130,000 28,484 21.91% 34,595 (6,110) 9,297 13,383 (4,086) Fines & Fees Total 130,000 28,484 21.91% 34,595 (6,110) 9,297 13,383 (4,086) Interest Earnings Interest 1,000 110 10.97% 169 (59) 37-37 Interest Earnings Total 1,000 110 10.97% 169 (59) 37-37 Other Misc s 18,500 3,276 17.71% 4,499 (1,223) 1,115 1,556 (441) Other Total 18,500 3,276 17.71% 4,499 (1,223) 1,115 1,556 (441) Total 1,443,490 282,653 19.58% 396,160 (113,507) 126,146 163,832 (37,686) Other Rent (9,800) (1,484) 15.15% (2,067) 583 (659) (520) (140) Other Total (9,800) (1,484) 15.15% (2,067) 583 (659) (520) (140) Other Services Outside Services (20,700) - 0.00% (10,119) 10,119 - (10,119) 10,119 Phones & Cellphones (4,500) (1,618) 35.96% (1,052) (566) (534) (348) (186) Postage (3,000) - 0.00% - - - - - Other Services Total (28,200) (1,618) 5.74% (11,170) 9,552 (534) (10,467) 9,932 Personal Services Overtime (4,500) (891) 19.80% (1,678) 787 (489) - (489) Payroll (674,100) (171,969) 25.51% (196,009) 24,039 (73,620) (80,912) 7,291 Payroll - Other Compensation (2,800) (29) 1.05% (193) 163 (29) (49) 19 Personal Services Total (681,400) (172,890) 25.37% (197,879) 24,990 (74,139) (80,960) 6,821 Personal Services - Benefits Pensions, FICA, Medicare (181,000) (44,581) 24.63% (51,726) 7,145 (19,151) (20,909) 1,758 Personal Services - Benefits Total (181,000) (44,581) 24.63% (51,726) 7,145 (19,151) (20,909) 1,758 Professional Services IT Maintenance (6,300) (3,871) 61.45% (6,301) 2,429 (3,871) - (3,871) Professional Services (33,000) (4,744) 14.38% (11,391) 6,647 (1,295) (4,543) 3,248 Professional Services Total (39,300) (8,616) 21.92% (17,692) 9,076 (5,167) (4,543) (624) Property Services Maintenance - Buildings (15,000) (1,192) 7.94% (882) (310) (147) - (147) Maintenance - Equipment (48,000) (17,737) 36.95% (10,114) (7,623) (7,257) (2,786) (4,470) Snow Removal Contract (20,000) (16,687) 83.44% (13,460) (3,227) (10,516) - (10,516) Property Services Total (83,000) (35,615) 42.91% (24,456) (11,159) (17,919) (2,786) (15,133) Supplies Chemicals & Road Salt (2,000) - 0.00% (96) 96 - - - 6 of 11

Parking Fund - Operating 2013 % of Clothing & Uniform Rent (2,700) (564) 20.89% (511) (54) - (323) 323 Supplies - Office (1,000) - 0.00% - - - - - Supplies - Other (10,600) (916) 8.64% (835) (81) (650) - (650) Supplies - Shop (8,200) (301) 3.67% (2,539) 2,238 (16) - (16) Utilities (67,000) (12,464) 18.60% (14,625) 2,161 (5,596) (4,118) (1,477) Supplies Total (91,500) (14,245) 15.57% (18,606) 4,361 (6,262) (4,441) (1,820) Transfers Administrative Charge (321,000) - 0.00% - - - - - Transfers Total (321,000) - 0.00% - - - - - Total (1,435,200) (279,049) 19.44% (323,597) 44,547 (123,831) (124,626) 795 Operating Surplus/(Deficit) 8,290 3,604 72,563 (68,959) 2,315 39,206 (36,892) 7 of 11

City of Joliet Finance Reports Captial - All Funds % of Capital Improvement Fund Interest - 32 73 (41) 2 36 (33) Loan Proceeds 4,778,677 (4,778,677) - - Total - 32 4,778,750 (4,778,718) 2 36 (33) Building Improvements (62,422) 62,422 (1,375) 1,375 Buildings (433,000) (6,316) 1.46% - (6,316) (4,951) - (4,951) Construction (172,000) - 0.00% - - - - - Equipment (1,177,300) (1,308,809) 111.17% - (1,308,809) - - - Equipment - Fire (39,023) 39,023 (38,500) 38,500 Equipment - Police (46,547) 46,547 - - Furniture (8,000) - 0.00% - - - - - I.T. Hardware/Software (720,000) (252,146) 35.02% - (252,146) (64,340) - (64,340) IT Hardware & Software - (40) (57,849) 57,809 - (24,347) 24,347 IT Projects - (4,928) - (4,928) - - - Office Furniture & Equipment (4,289) 4,289 - - Other s - (7,519) (39,453) 31,934 - (12,325) 12,325 Other Property & Equip (87,145) 87,145 (3,712) 3,712 Professional Services - (15,977) - (15,977) - - - Projects (22,577) 22,577 - - Radio & Comm Equipment - (3,654) (1,225,451) 1,221,797 - - - Reserves (12) 12 - - Training & Travel - (19,675) (19,675) - - Total (2,510,300) (1,619,064) 64.50% (1,584,766) (34,298) (69,291) (80,259) 10,968 Annual Surplus/(Deficit) (2,510,300) (1,619,032) 3,193,984 (4,813,016) (69,289) (80,224) 10,935 Motor Fuel Grants - Federal 26,062 (26,062) - - Grants - State 663,600-0.00% - - - - - Interest - 1,072 4,358 (3,287) 403 496 (93) Misc s 0 (0) - - Motor Fuel Tax 3,896,000 853,076 21.90% 1,093,203 (240,127) 251,689 303,906 (52,217) Total 4,559,600 854,148 18.73% 1,123,623 (269,476) 252,092 304,402 (52,310) Construction (5,788,490) - 0.00% - - - Roadway Projects (1,363,300) (37,767) 2.77% (73,337) 35,570 (4,012) (2,553) (1,459) Total (7,151,790) (37,767) 0.53% (73,337) 35,570 (4,012) (2,553) (1,459) Annual Surplus/(Deficit) (2,592,190) 816,381 1,050,287 (233,906) 248,080 301,849 (53,768) Property Improvement Contributions - Private 227,725 - - - - - - Interest - 410 40 370-13 (13) Total 227,725 410 0.18% 40 370-13 (13) Infrastructure Projects (1,710) 1,710 (1,710) 1,710 Projects - (35,682) - (35,682) - - - Total - (35,682) (1,710) (33,972) - (1,710) 1,710 Property Improvement Total 227,725 (35,272) (1,671) (33,601) - (1,697) 1,697 8 of 11

Captial - All Funds % of Water & Sewer Interest - 650 1,182 (532) 217 690 (473) Loan Proceeds - 301,579 3,754,185 (3,452,606) - 865,672 (865,672) Total - 302,229 3,755,367 (3,453,138) 217 866,362 (866,145) Black Rd Lift Station - (207,050) (3,537,814) 3,330,764 - (779,942) 779,942 Buildings (386,250) - 0.00% - - - - - Construction (9,450,000) (991,924) 10.50% - (991,924) (579,701) - (579,701) CSO Projects - (60,484) (26,060) (34,424) - (11,660) 11,660 Equipment (2,415,500) (443,361) 18.35% (443,361) (236,645) (236,645) Equipment - Office - (359) (5,472) 5,113 - (2,440) 2,440 ESTP Outfall Project (216,372) 216,372 (85,730) 85,730 I.T. Hardware/Software (295,500) (16,685) 5.65% (16,685) - - IT Hardware & Software - (1,513) - (1,513) (308) - (308) Land (750,000) - 0.00% - - - Meter Replacement Program - (347,610) (308,373) (39,237) - (223,749) 223,749 Office Furniture & Equipment (1,188) 1,188 - - Other Property & Equip - (158,728) (286,167) 127,439 (74,298) (5,615) (68,683) Professional Services (1,863,750) (10,545) 0.57% - (10,545) (770) - (770) Projects - (344,267) (1,185,589) 841,321 (81,320) (438,068) 356,748 Total (15,161,000) (2,582,526) 17.03% (5,567,036) 2,984,510 (973,042) (1,547,204) 574,162 Annual Surplus/(Deficit) (15,161,000) (2,280,297) (1,811,668) (468,628) (972,825) (680,842) (291,983) 9 of 11

City of Joliet Finance Reports Special Funds % of G.O. Bond Debt Service Property Taxes 1,159,856-0.00% - - - - - Total 1,159,856-0.00% - - - - - Debt Service (1,159,856) - 0.00% - - - - - Total (1,159,856) - 0.00% - - - - - Annual Surplus/(Deficit) - - - - - - - Grants & Special Contributions - Private - 1,300,083-1,300,083 - - - Fine s 1,855 (1,855) - - Fines & Fees - 12,850 11,157 1,693-20 (20) Forfeiture - Federal 180,000 56 0.03% 60,405 (60,349) 56-56 Forfeiture - State 180,000 3,040 1.69% 33,244 (30,204) 1,550 5,790 (4,240) Grants - Federal 4,632,035 257,122 5.55% 286,557 (29,434) 128,586 51,241 77,345 Grants - State 33,506,610 163,129 0.49% 140,159 22,970 15,000 135,437 (120,437) Interest - 910-910 455-455 Misc s - 12,811 12,553 258 6,630 5,935 695 Other-Special s 154,000 33,039 21.45% - 33,039 4,534-4,534 Total 38,652,645 1,783,040 4.61% 545,929 1,237,111 156,811 198,424 (41,613) Buildings - (18,464) - (18,464) - - - Buildings - Fire (236,819) 236,819 - - Construction (32,642,450) (205,479) 0.63% - (205,479) - - - Equipment (170,000) (91,362) 53.74% - (91,362) - - - Grants - Other (2,179) 2,179 - - I.T. Hardware/Software - (5,600) - (5,600) (5,600) - (5,600) Infrastructure Projects - (12,910) (121,895) 108,985-102 (102) IT Hardware & Software (28,052) 28,052 - - Land Improvements - (433,196) - (433,196) (187,072) - (187,072) Maintenance - Buildings - - - - Maintenance - Equipment - (191) (191) (52) (52) Membership / Subscription & Dues - (60) - (60) (60) - (60) Minor Apparatus & Tools (416,720) (66,172) 15.88% - (66,172) (8,888) - (8,888) Multi-Modal Ctr - (473) (2,850,344) 2,849,871 (446) (2,586,649) 2,586,202 Office Furniture & Equipment (55,325) 55,325 (40,325) 40,325 Other s - (55) (41,260) 41,205 - (8,237) 8,237 Other Property & Equip (34,449) 34,449 (6,199) 6,199 Outside Services - (608) - (608) (608) - (608) Phones & Cellphones - (4,671) - (4,671) (1,840) - (1,840) Postage - (200) - (200) - - - Professional Services - (464,691) (31,238) (433,454) (203,292) (11,754) (191,538) Program Development (3,081,310) (133,843) 4.34% (29,836) (104,007) (128,980) (3,131) (125,849) Projects (7,500) 7,500 (7,500) 7,500 Radio Maintenance - (8,285) (8,285) (521) (521) Regular Salaries (2,818,880) (164,906) 5.85% (60,294) (104,612) (164,906) (24,094) (140,812) Rent - (8,110) (8,110) (5,385) (5,385) Salaries & Related (28,539) 28,539 (11,597) 11,597 Supplies - Motor Vehicle - (6,889) (6,889) (4,481) (4,481) Supplies - Office - (1,340) - (1,340) (442) - (442) Training & Travel - (75) (13,331) 13,256 (75) (11,957) 11,882 Utilities - (2,079) - (2,079) (1,186) - (1,186) Vehicles - Police (267) 267 - - Witness (450,000) (8,000) 1.78% - (8,000) (8,000) - (8,000) Total (39,579,360) (1,637,661) 4.14% (3,541,328) 1,903,667 (721,836) (2,711,340) 1,989,504 Annual Surplus/(Deficit) (926,715) 145,379 (2,995,398) 3,140,777 (565,025) (2,512,917) 1,947,892 10 of 11

Special Funds % of Neighborhood Improvement Prog. IT Hardware & Software (3,920) 3,920 - - Projects - (16,534) (49,333) 32,799 (16,534) (17,365) 831 Supplies - Street Repair (7,290) 7,290 (1,699) 1,699 Total - (16,534) (60,542) 44,008 (16,534) (19,064) 2,530 Annual Surplus/(Deficit) - (16,534) (60,542) 44,008 (16,534) (19,064) 2,530 Special Service Areas Property Taxes 351,390-0.00% - - - - - Total 351,390-0.00% - - - - - Infrastructure Projects (11,540) (2,470) 21.40% (2,360) (110) (700) (590) (110) Projects - (16,337) - (16,337) - - - Reserves - - - - Special Service Area (339,850) (12,489) 3.67% (18,326) 5,837 - (2,739) 2,739 Utilities - (684) - (684) (318) - (318) Total (351,390) (31,980) 9.10% (20,686) (11,294) (1,018) (3,329) 2,311 Annual Surplus/(Deficit) - (31,980) (20,686) (11,294) (1,018) (3,329) 2,311 Tax Increment Financing Interest - 29 30 (1) 10 10 (0) Property Taxes 500,000-0.00% - - - - - Total 500,000 29 0.01% 30 (1) 10 10 (0) TIF Projects (500,000) - 0.00% (12,591) 12,591 - (12,591) 12,591 Total (500,000) - 0.00% (12,591) 12,591 - (12,591) 12,591 Annual Surplus/(Deficit) - 29 (12,561) 12,590 10 (12,581) 12,591 Block Grant Fines & Fees - 75 50 25 25-25 Grants - Federal - 21,330 48,967 (27,636) 4,920 24,446 (19,525) Misc s - 200 17,289 (17,089) 200 1,750 (1,550) Total - 21,605 66,306 (44,700) 5,145 26,196 (21,050) Outside Services (8,318) 8,318 (233) 233 Phones & Cellphones (777) 777 (252) 252 Postage (112) 112 (21) 21 Professional Services (31,212) 31,212 (526) 526 Supplies - Office (1,155) 1,155 - - Supplies - Other - - - - Utilities (743) 743 (293) 293 Total (42,316) 42,316 (1,324) 1,324 Annual Surplus/(Deficit) - 21,605 23,990 (2,384) 5,145 24,872 (19,726) 11 of 11